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2023 (6) TMI 395 - AT - Income TaxLevy of penalty u/s 272A(2)(c) - non-compliance of notice issued u/s 133(6) - HELD THAT:- We find that CIT(A) had noted that the show cause notice could only be sent through e-mail. There was non-compliance to the notice issued u/s 133(6) in spite of the fact that the notice having been served on the assessee. We understand that if an e-mail address is updated on the Income Tax Portal on 29.03.2019, then the subsequent communications by the Income Tax Authorities would automatically uploaded on the system and send to the updated new e-mail address of the appellant assessee. As further, assessee had done last login on 12th April, 2023 at 11.58 AM on the updated e-mail address which shows that he has not done any communication of the Income Tax proceedings taken by the Income Tax Department against him by way of notice issued u/s 133(6) - Thus, the contention of the assessee, that assessee has not been served the notice u/s 133(6) is factually incorrect. Assessee’s request that the quantum appeal of penalty u/s 272A(2)(c) may be limited to the period excluding the Covid period exempted by the Apex Court is justified. Accordingly, AO is directed to levy of penalty u/s 272A(2)(c) for the period of 30.07.2019 to 14.04.2020, in the light of the Hon’ble Apex Court judgment delivered on miscellaneous application [2022 (1) TMI 385 - SC ORDER] whereby their Lordship has extended period of limitation for any such appeal application or proceedings from 15.03.2020 till 14.03.2021. Penalty levied u/s 272A(2)(c) is restricted for the period from 30.07.2019 to 14.03.2020. According, the AO is directed to recompute the penalty amount for the period restricted as above. Appeal of the assessee stand allowed.
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